JetBlue Sues Florida for Taxing Miles Outside of State Borders

Florida’s method of determining how much of a commercial airline’s income is taxable in the state violates the state and federal constitutions, JetBlue Airways Corp. alleges in a challenge to a $630,000 corporate income tax bill.

Florida law requires an air or sea transportation company to add up every mile it carries passengers within a geographical area statutorily defined by latitude and longitude. But that box includes international waters and portions of other states where Florida has no authority to tax, JetBlue said in a complaint filed July 19 in the Florida Circuit Court, Second Judicial Circuit.

JetBlue calculated the ...